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FASB proposes guidance on modification accounting for share-based payment awards

  • FASB document Image

Nov 17, 2016

The FASB has issued a proposed ASU, “Scope of Modification Accounting.”

The pro­posed ASU would “provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718.”

Com­ments on the pro­posed ASU are due by January 6, 2017. For more in­for­ma­tion, see Deloitte's related Heads Up newsletter as well as the pro­posed ASU on the FASB’s Web site.

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